9911796707
TMI Blog2024 (7) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... returns and reconciliation statement in time - inability to participate in proceedings culminating in the impugned order because GST compliances were entrusted to a Chartered Accountant and such Chartered Accountant had not noticed the show cause notice and impugned order - HELD THAT:- On examining the impugned order, it is evident that the tax payer fail to file objections to the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement in time is challenged in this writ petition. The petitioner asserts that he was unable to participate in proceedings culminating in the impugned order because GST compliances were entrusted to a Chartered Accountant and such Chartered Accountant had not noticed the show cause notice and impugned order. 2. Learned counsel for the petitioner submits that the late fee component in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was remitted by the petitioner. 5. For reasons set out above, impugned order dated 13.02.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice within fifteen days from the date of receipt of a copy of this order. The first respondent is directed to provide a reasonable opportunity to the petitioner, including a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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